Costs Type Amount Amount Amount $Work in process inventory, January 1, 20Y6 Direct materials: $Materials inventory, January 1, 20Y6 Purchases $Cost of materials available for use Materials inventory, December 31, 20Y6 $Cost of direct materials used in production Direct labor Factory overhead: $Indirect labor Depreciation expense-factory equipment Heat, light, and power-factory Property taxes-factory Rent expense-factory Supplies-factory Miscellaneous costs-factory Total factory overhead Total factory overhead Total manufacturing costs incurred in 20Y6 Total manufacturing costs incurred in 20Y6 Total manufacturing costs $Total manufacturing costs Work in process inventory, December 31, 20Y6 $Cost of goods ma